REGISTERED NUMBER: 07781751 (England and Wales)

Financial Statements

for the Year Ended 31 May 2025

for

Mecateq Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Devynck

REGISTERED OFFICE:

6 Nan Scar

Cowling

Keighley

West Yorkshire

BD22 0DL

REGISTERED NUMBER:

07781751 (England and Wales)

ACCOUNTANTS:

SKS Bailey Group Limited

Suite 4, 10/12 The Grove,

Ilkley

West Yorkshire

LS29 9EG

Fixed assets

Tangible assets

4

855

1,281

Investment property

5

223,155

-

224,010

1,281

Current assets

Debtors

6

-

3,662

Cash at bank

59,024

268,057

59,024

271,719

Creditors

Amounts falling due within one year

7

(86,411

)

(41,960

)

Net current (liabilities)/assets

(27,387

)

229,759

Total assets less current liabilities

196,623

231,040

Provisions for liabilities

8

-

(91

)

Net assets

196,623

230,949

Capital and reserves

Called up share capital

9

2,000

2,000

Retained earnings

10

194,623

228,949

Shareholders' funds

196,623

230,949

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 January 2026 and were signed by:

J Devynck - Director

1.	STATUTORY INFORMATION

Mecateq Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33.33% on cost

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 June 2024

and 31 May 2025

2,248

4,107

6,355

DEPRECIATION

At 1 June 2024

1,634

3,440

5,074

Charge for year

123

303

426

At 31 May 2025

1,757

3,743

5,500

NET BOOK VALUE

At 31 May 2025

491

364

855

At 31 May 2024

614

667

1,281

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

223,155

At 31 May 2025

223,155

NET BOOK VALUE

At 31 May 2025

223,155

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

3,662

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

6,058

12,798

Social security and other tax

-

3,088

Other creditors

60,685

-

Directors' current accounts

18,715

25,185

Accrued expenses

953

889

86,411

41,960

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

-

91

Deferred

tax

£

Balance at 1 June 2024

91

Provided during year

(91

)

Deferred tax

Balance at 31 May 2025

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2,000

Ordinary

£1

2,000

2,000

10.

RESERVES

Retained

earnings

£

At 1 June 2024

228,949

Profit for the year

27,674

Dividends

(62,000

)

At 31 May 2025

194,623

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Dividends totalling £15,500 were taken throughout the year ended 31st May 2025 (£4,000 - 2024). The Company owed the Director's £18,715 as at 31st May 2025 (£25,185 - 2024).